Mandatory
European Union

Corporate Sustainability Reporting Directive

The European Union directive requiring comprehensive sustainability disclosures following ESRS standards.

Compliance Progress

45%

7

Completed

3

In Progress

6

Not Started

Deadline: June 30, 2025

Requirements Checklist

General Disclosures (ESRS 2)

2/4
  • Governance structure

    Describe sustainability governance arrangements

  • Strategy overview

    Business model and value chain description

  • Impact, risk, opportunity management

    Process for identifying and managing IROs

  • Metrics and targets

    Policies, actions, targets, and metrics

  • GHG emissions (Scope 1, 2, 3)

    Comprehensive emissions inventory

  • Energy consumption

    Energy mix and efficiency measures

  • Climate targets

    Reduction targets aligned with Paris Agreement

  • Transition plan

    Decarbonization strategy and milestones

  • Workforce characteristics

    Employee demographics and composition

  • Working conditions

    Health, safety, work-life balance

  • Equal treatment

    DEI policies and metrics

  • Training and development

    Skills development initiatives

  • Corporate culture

    Ethics and compliance culture

  • Anti-corruption

    Policies and incidents

  • Political engagement

    Lobbying and political contributions

  • Supplier relationships

    Payment practices and terms

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